Research Articles

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The influence of Uganda women’s entrepreneurship program on livelihoods and cultural dynamics in Amolatar, Northern Uganda
(International Journal of Social Sciences Perspectives, 2024) Abal, Judith Akello; Ebila, Florence; Ayo, Harriet; Acio, Christine; Kabunga, Amir
This article examines the influence of women’s economic empowerment initiatives under Uganda Women Entrepreneurship Programme (UWEP) on livelihoods and cultural dynamics in Amolatar Sub-Region, Northern Uganda. The study focused on how UWEP has contributed to improving women’s economic status and their roles within the cultural practices in the region. A Qualitative interpretive framework as well phenomenological research design was employed in this study involving in-depth and key informant interviews as well as focus group discussion with 28 participants. The study is grounded in Agency theory by Kabeer and Cultural Capital Theory by Bourdieu, which emphasise women’s participation in entrepreneurship to transform their economic lives and well-being within existing social structures. This research indicates that, UWEP greatly contributes to women’s active agency, allowing them to challenge obstacle within the communities, particularly gender inequality and social stratification. In addition, women’s participation in entrepreneurship coupled with the positive shifts in cultural attitudes in Amolatar sub-region have improved their livelihoods through self-employment. This study emphasise the significance of continuous support by Uganda government through Ministry of Gender, Labour, and Social Development (MoGLSD) for UWEP. Constant support is important to further empower women as well as improve their economic status and well-being within their families and communities.
Leadership Styles And Employee Performance In Public Hospitals: A Case Of Apac Hospital, Northern Uganda
(Researchjournali’s Journal of Commerce, 2024) Okidi, Godfrey; Opio, Peter Paul; Kabunga, Amir
Background: Leadership is a widely discussed topic, both in formal research and informal discussions. Despite its significance, there remains ongoing debate about its impact. This study aimed to evaluate how different leadership styles affect employee performance at Apac Hospital. Methods: A quantitative approach with a cross-sectional survey design was employed. From a population of 137, a sample of 124 respondents was selected using stratified and simple random sampling techniques. Data were analyzed using both descriptive and inferential statistics, including regression analysis. Results: The study found that employee performance at Apac Hospital improved significantly. Transformational leadership had a positive and significant effect on employee performance (β = 0.391, p = 0.001). In contrast, transactional leadership did not significantly impact performance (β = -0.094, p = 0.245). Overall, the study concluded that transformational leadership is a significant predictor of employee performance, explaining 12.7% of the variation in performance, while transactional leadership had no significant effect. Conclusion: Transformational leadership was shown to significantly enhance employee performance at Apac Hospital, whereas transactional leadership had no discernible impact. It is recommended that local governments in Uganda focus on understanding and implementing transformational leadership strategies to better engage and motivate employees. Keywords: Employee performance; Leadership styles; Public hospital
Gender-Specific Entrepreneurship Programs: Understanding the Lived experiences of Rural Women Entrepreneurs In Amolatar Sub-Region, Uganda
(Researchjournali’s Journal of Entrepreneurship, 2024) Akello, Judith Abal; Ebila, Florence; Ejang, Mary; Acanga, Alfred; Ayo, Harriet; Acio, Christine; Kabunga, Amir
Women constitute a significant portion of the global population and play vital roles in economic development through entrepreneurial activities. Despite their potential, female entrepreneurs, especially in developing countries like Uganda, face numerous challenges including limited access to capital, education, and support networks. This study investigates the impact of gender-specific entrepreneurship programs on rural women in the Amolatar Sub-Region, Uganda, focusing on their experiences, challenges, and contributions to economic development. A phenomenological research design was employed to capture the lived experiences of rural women entrepreneurs. The study was conducted in the Amolatar Sub-Region of Uganda, involving 26 beneficiaries of the Uganda Women Empowerment Program (UWEP), two focus group discussions (FGDs), and two key informant interviews with cultural leaders. Data were collected through in-depth interviews, FGDs, and document analysis, and were analyzed using thematic analysis. Five main themes emerged from the analysis: Economic Empowerment and Impact, where women reported significant improvements in their economic status through participation in UWEP, resulting in increased income and financial stability; Skill Development and Acquisition, where participants acquired essential business skills such as financial management and record-keeping, enhancing their ability to run and sustain their enterprises; Challenges and Resilience, where women faced obstacles including poor infrastructure, cultural barriers, and resistance from husbands but demonstrated resilience through group cohesion and adaptability; Gender Dynamics and Family Support, where support from husbands and family members varied, with a gradual shift in cultural attitudes towards women's economic participation; and Community Perception, Support, and Future Aspirations, where there was an evolving positive perception of women's roles, increased community support, and optimism about future business expansion and community development. Gender-specific entrepreneurship programs like UWEP significantly contribute to the economic empowerment of rural women in Amolatar, Uganda. The programs help women acquire crucial business skills, overcome challenges, and gain support from their families and communities. These initiatives are essential for fostering sustainable economic development and gender equality in rural areas. Keywords: Rural Women Entrepreneurs, Gender-Specific Programs, Economic Empowerment, Uganda Women Empowerment Program
The impact of financial benefits on employee productivity: A case study of the joint clinical research centre in Lango Region, Northern Uganda
(International Journal of Social Sciences Perspectives, 2023) Adong, Mercy Robinah; Akello, Judith Abal
This study investigates the impact of financial advantages on staff productivity within the Joint Clinical Research Centre. It aims to explain the relationship between financial benefits and employee performance, highlighting their significance in enhancing engagement. Employing a mixed-methods approach, this research combines quantitative data gathered through a structured questionnaire with qualitative insights derived from interviews. The study utilizes cross-sectional survey methodology, sampling 142 participants, including team leaders and various staff categories affiliated with the Joint Clinical Research program. Data analysis involves descriptive statistics, correlation analysis, and regression analysis for quantitative data and content analysis for qualitative data. The study reveals a significant positive correlation between financial benefits and employee productivity, indicating that adequate financial incentives motivate employees to perform better. Regression analysis demonstrates that financial benefits can explain approximately 40.9% of the variability in employee productivity. The t-test results confirm a statistically significant association between financial benefits and employee productivity, rejecting the null hypothesis. Qualitative findings from key informants corroborate the importance of financial incentives in motivating employees and improving productivity. The study underscores the vital role of financial incentives in improving employee engagement and performance. Organizations, particularly in healthcare research, can leverage these insights to design strategies that enhance staff motivation, ultimately leading to increased productivity and better healthcare outcomes
Solid Waste Management Practices and Sustainable Environmental Management: A Case of Lira City
(Journal of Economics and Sustainable Development, 2023) Ocen, Lillian Apili; Akello, Judith Abal
The purpose of this study was to examine the effect of effect of commercial waste management practices. Specifically, the study sought to: explore commercial solid waste management practices in Lira City, assess the level of environmental sustainability of Lira City and to examine the effect of commercial solid waste management practices on environmental sustainability of Lira City. The study employed cross sectional research design; employed both quantitative and qualitative approaches from sample size of 103 respondents that was drawn using Krejcie & Morgan (1970). The study used questionnaires and interview guide as research techniques to collect quantitative and qualitative data from primary and secondary sources. Quantitative data analysis was done using SPSS package version 23 while thematic and content analysis was employed to analyse qualitative data. The findings of the study revealed that waste compositing was the main way of managing solid waste by hotels and restaurants in Lira City. The study revealed that the level of environmental sustainability in Lira City was still below average as indicated by a Likert scale of 1-5 used by the researcher. Finally, the study indicated that the use of waste compositing and waste recycling to manage waste had a significant effect in Lira City. Based on the above findings, the study concluded that commercial solid waste in Lira City was being best managed by the use of compositing. The study therefore recommended that commercial waste management in Lira City should be managed at the local government, company, and community levels so that everybody can be in position to manage.
Reward Management and Employee Commitment in Financial Institutions in Uganda: A Case of Postbank Uganda Limited, Loan Department in Northern Uganda
(European Journal of Business and Management, 2023) Otyang, Bosco Akello, Judith Abal
This study examined the effect of reward management on the commitment of employees in Postbank Uganda Limited. Specifically, the study looked at the effect of career development, employee benefit and bonus pay on the commitment of employees in Postbank Uganda Limited loans department. Using a sample of 85 staff drawn from a population of 114 staff of Postbank Uganda Limited, the study attempts to achieve the objective of assessing the effect of reward management on employee commitment In financial institutions in Uganda. The study adopted a cross-sectional survey design and employed quantitative approach. The data collected was tested for validity and reliability and analyzed using SPSS Version 23 in form of descriptive statistics, correlations and regressions. The findings of the study revealed firstly, that career development had a positive significant effect (Adjusted R Square = 34.4%, p < 0.01) on employee commitment in Postbank Uganda Limited. Secondly, employee benefit had a positive significant effect (Adjusted R Square = 27.3%, p > 0.01) on commitment in Postbank Uganda Limited. Thirdly, the examination of the effect of bonus pays on employee commitment in Postbank Uganda Limited revealed a positive and statistically significant effect (Adjusted R Square = 37.4%, p < 0.01). Based on the findings of this study, it is recommended that Post Bank Limited should adopt reward management practices in order to enhance their level of employee commitment.
Revenue Collection and Service Delivery in Works Department of Amolatar District Local Government
(Research Journal of Finance and Accounting, 2023) Were, Mathias; Akello, Judith Abal
The purpose of this study was to examine the effect of revenue collection on service delivery in Uganda focusing on employees in Amolatar District Local Government. Specifically, the study sought to: examine the sources of revenue collection in Amolatar district, assess the level of service delivery in Amolatar district and to examine the relationship between revenue collection and service delivery in Amolatar district local government. The study employed cross sectional research design; employed both quantitative and qualitative approaches from sample size of 113 respondents that was drawn using Krejcie & Morgan (1970). The study used questionnaires and interview guide as research techniques to collect quantitative and qualitative data from primary and secondary sources. Quantitative data analysis was done using SPSS package version 23 while thematic and content analysis was employed to analyse qualitative data. The study revealed market dues, trading license and local service tax are all important sources of revenue. The study revealed that the level of quality and coverage of service delivery are above average while the timeliness of services is below average. Finally, the study indicated that market dues, trading license and local service tax are all positively associated with service delivery. Finally, the results of multiple linear regression yielded an adjusted R Square value of 0.324, which implied that jointly, revenue collection contribute about 32.4% variation in service delivery in Amolatar District Local Government. Based on the above findings, the study concluded that Amolatar district local government should strengthen their effort and also come out with proper strategies of collecting revenue for those sources studied and leadership and the technocrats of Amolatar needs to do a lot more in the area of the timeliness of service provision in addition to quality and coverage of services. The study therefore recommended that Amolatar District Local Government should come out with strategies of collecting revenue from all those sources which have been studies.
Time matters less: Variance partitioning of return on equity for banks in Uganda
(SSRN, 2023) Jitmaneeroj, Boonlert; Ogwang, John
This study investigates variations in the return on equity (ROE) and its determinants within Ugandan banks from 2010 to 2020. Using a two-level hierarchical linear model (HLM), we analyze ROE variability at both time and bank levels, considering temporal effects and the impact of specific bank-level variables on ROE. Variance decomposition reveals that the variability in ROE is more attributable to bank-specific factors than to temporal ones, signifying that individual banks’ practices have a more pronounced impact on performance than time-bound fluctuations. Our HLM results, marked by high intraclass correlation coefficients (ICC) that range between 64.4% and 85.8%, underscore the dominance of bank-level variables in accounting for ROE variations. Key determinants of ROE identified by the HLM analysis include inflation, policy uncertainty, assets, equity, profits, profit margin, asset turnover, equity multipliers, and nonperforming loans. A primary takeaway from our findings is the potential for operational efficiency enhancements and judicious investment decisions to produce favorable shifts in ROE. For banking managers, this highlights the necessity for ongoing process refinement and meticulous investment scrutiny. We recommend that policymakers mull over incentives for these practices, possibly through regulatory concessions or guidelines endorsing efficient operational benchmarks.
Strategic Management Processes and Performance of Agro Processing of Small and Medium-Term Enterprises in Uganda
(European Journal of Business and Management, 2023) Akidi, Shalom Okucu; Akello, Judith Abal; Nsisi, Christine
This study sought to establish the contribution of strategic management practices on performance of Agro processing firms in Lira City. Specifically, the study focused on establishing the effect of strategic formulation on the performance of Agro processing firms in Lira City, assessing the effect of implementation on the performance of Agro processing firms in Lira City and examining the effect of evaluation on the performance of Agro processing firms in Lira City. The study targeted all Agro processing SMEs in Lira City approximately 620 in number and it focused on the key stakeholders; the general manager, the accountant and the production manager of which 234 owners and managers were sampled using simple random sampling from the construction firms. The study employed multiple regression analysis to analyze contribution of strategic management practices on performance of Agro processing firms in Lira City. The finding of the study revealed that that evaluation and control (p<0.001, β₌0.369), and strategic implementation (p<0.001, β₌0.428) are significant predictors of SME performance. However, jointly evaluation and control, strategic implementation and strategic formulation explain 37.8% variation of all the possible factors that are likely to account for SME performance in Lira City (Adjusted R2= 0.378). The study recommends that the management of all SMEs to ensure that their organizations adopt strategic management process by carrying out accurate situation analysis, involvement of all level employees in strategy formulation, implementation, and evaluation. Keywords:Strategic planning, Innovation, Networking opportunities, Youth-owned enterprises, Growth, Market competitiveness
Adult Learning: An Alternative Gateway to Women's Improved Participation in Children’s Education in Lango Region, Northern Uganda
(International Journal of Education, Training and Learning, 2022) Akello, Judith Abal; Lutwama-Rukundo, Evelyn
This research explored the contribution of Functional Adult Literacy training (FAL) and what it did to women’s involvement in children’s education in Apac District. The main objective of this study was to explore whether and how women participants in Lango Region supported their children’s education from the skills acquired from FAL training. A study of 7 participants based on qualitative interpretive framework intended to examine the benefits reaped by FAL-trained women after their positive perception and support to children’s education. Using individual in-depth and key informant interviews based on qualitative content analysis, the study indicates that women trained in FAL became active agents of their socio and economic development. The study was influenced by Kabeer's socio-economic perspective and Freire's literacy perspective, both of which emphasize the importance of conscientisation in making marginalized non-literates actors of socio-economic progress. Women who participated in FAL obtained abilities that vividly improved their lives, according to the conclusions, which were based on facts or witnessed evidence inductively derived from the participants. Furthermore, the women gained a better understanding of their role and influence on their children's academic achievement, perseverance, and success as a result of the practical skills. Therefore, this study recommends that key stakeholders like, Ministry of Gender, Labour and Social Development, global supporters, (Non-Governmental Organisations) NGOs as well as Civil Society Organisations should prioritise in supporting putting into practice FAL training.
Microfinance Loans and Performance of Small and Medium Size Enterprises in Lira City, Northern Uganda
(Asian Journal of Sustainable Business Research, 2022) Akite, Magdalene; Akello, Judith Abal; Opio, Bonny Charles
The study examined microfinanc e loans and the performance of small and medium size enterprises (SMEs) in Lira City. Data was collected using questionnaires and interviews and the design used was causal research designs using qualitative and quantitative approaches. The results showed t hat there was low Level of loan accessibility and performance by the SMEs. The study concludes that Microfinance loans contribute to performance of SMEs. Microfinance Institutions should increase provisions of non financial services, revise policies on loa n period and increase amount of loan given to SMEs to enhance entrepreneurial capability, savings and insurance so as to improve on their performance.
Financial Rewards and Employee Commitment in Local Governments in Apac Municipal Council
(European Journal of Business and Management, 2022) Opio, Gerald Akello, Judith Abal
The aim of this study is to assess the effect of financial rewards on employee commitment of employees in Apac Municipal Council. The specific objectives of the study were as follows: to determine the effect of financial rewards on affective commitment of employees in Apac Municipal Council; to assess the effect of financial rewards on normative commitment of employees in Apac Municipal Council; to assess the effect of financial reward on continuance commitment of employees in Apac Municipal Council. The sample size of the study was 135 which comprised of 132 teachers, the Municipal Education Officer, Senior Inspector of Schools, and Inspector of Schools. Primary data was collected using the questionnaire method while secondary data was collected through documentary review. The data obtained was processed using the Statistical Package for Social Sciences (SPSS) and was analysed using both descriptive and inferential statistics. The analysed data was presented using tables. Results indicate that there was a fairly positive significant relationship between financial rewards and affective commitment (r =0.506, p<0.05), moderately significant relationship between financial rewards and normative commitment (r = 0.307, p<0.05) and moderately positive significant relationship between financial rewards and continuance commitment (r = 0.346, p< 0.05). The study found out that financial reward had a positive significant effect on affective commitment (Coef.0.513, p<0.05), normative commitment (Coef.0.306, p<0.05) and continuance commitment (Coef.0.433, p<0.05) of employees in Apac Municipal Council. The study recommended that Apac Municipal Council should carry out salary reviews in order to develop a reward management structure that is externally competitive, internally fair and consistent with the current acceptable international rates. It was also recommended that the top management in Apac Municipal Council should encourage employees to participate in decision making and they should implement employees’ decision.
Contribution of Village Saving and Loan Association (VSLA) to HouseholdWelfare Improvement in Kole District- Northern Uganda
(European Journal of Business and Management, 2022) Ocen,Tom; Akello, Judith Abal
Abstract The study was conducted to examine the effect of VSLA loan activities on poverty reduction in Bala Sub-county. Specifically, the study examined the effect of lending modality on the household welfare improvement in Bala Sub-county, assessed the effect of financial literacy on the house welfare improvement in Bala Sub-county and assessed the effect of small business financing on the household welfare improvement in Bala Sub-county. The study employed cross-sectional design and the approaches used were both quantitative and qualitative; the sample size of the study population was 110 respondents comprising of members of VSLA in Bala Sub-county, the District Commercial Officer and Community Development officer. From the target population of 110, a sample size of 86 respondents was determined using Krejcie and Morgan. Simple random sampling and purposive sampling techniques were applied to sample the respondents. Questionnaires were used to collect quantitative primary data while interview guide and focus group discussion was employed to collect qualitative data. Data analysis was done with the help of SPSS version 23. Correlation coefficient was used to test the strength and the direction of the relationship between the variables. The finding of the study revealed that household welfare was positively and significantly correlated with lending modality, financial literacy and small business financing. Finally, the results of regression revealed that VSLA lending modality, financial literacy and small business financing all had a positive significant effect on the level of household welfare hence poverty reduction among members of VSLA in Bala Sub-county. Based on the above findings, the study concluded that all the credit activities of the VSLA that were studied by the researcher affect the level of household welfare among the member of VSLA in Bala sub-county. The study therefore recommended that government should support the VSLA activities as it is playing a big role in reducing the level of poverty among the poor people at the grass root level who cannot access credit facilities from the formal financial institutions in Uganda.
Training and Organizational Performance: A Case of Education Service Sector in Lira District Local Government
(European Journal of Business and Management, 2022) Angole, Jimmy; Akello, Judith Abal
Abstract The study was conducted to examine the effect of training on employee performance in the education sector of Lira District Local Government (DLG). Specifically, the study investigated the effect of on-job training on employee performance, examined the effect of off-job training on employee performance and assessed the effect of induction on employee performance in the health sector of Lira DLG. The study used cross-sectional research design where both quantitative and qualitative approaches were used; the sample size of the study population was 108 and was sampled using Simple random sampling and purposive sampling techniques. Questionnaires and interview methods were used to collect data while mean and standard deviation were used to measure the performance of the construct in Lira DLG. Correlation coefficient was used to test the strength and the direction of the relationship between training and employee performance. All the constructs were positively correlated to organisational performance. The findings of the study revealed a positive significant effect of on-job training on employee performance in Lira DLG (Coef. 0.315, p < 0.01). Secondly, the results on the effect of the off-job training on employee performance in Lira DLG further revealed a positive insignificant effect (Coef. 0.153, p > 0.01). Thirdly, the effect of the induction on employee performance of health sector employees in Lira DLG was found to be positive and significant (Coef. 0.430, p < 0.01). Finally, the results of multiple regressions yielded an adjusted R Square value of 0.372, which meant that training contribute about 37.2% to the performance of education sector employees in Lira DLG. Based on the above findings, the study recommends that Lira DLG should put more emphasis on on-job training and induction of employees in the education sector to improve on the performance of the sector in Lira DLG.
Functional Adult Literacy Levels: Relevance to Women’s Improved Income Generation in Apac District- Northern Uganda
(International Journal of Education, Training and Learning, 2022) Akello, Judith Abal; Lutwama-Rukundo, Evelyn
This study explores the experiences of women about the levels of skills acquired by Functional Adult Literacy (FAL) -trained women and their ability to improve their financial status and well-being in Apac District, Northern-Uganda. This was a qualitative case study research design centering on the ability of 31 grassroots’ women and selected men who are family members to the women. The study was underpinned by agency principle from and Freire’s literacy theory and Kabeer’s socioeconomic viewpoint which contend on the awareness or conscientisation by making marginalised non-literate women agents for social and economic development. The study established that reading, writing and numeracy skills contributed to consciousness about the skill of bookkeeping by adult women which has played a significant part to improving their ability to participate in income generating activities. To conclude, Ministry of Gender, Labour and Social Development (MoGLSD), NGO’s, international donors, as well as civil society organisations, must prioritise and render support in carrying out FAL training.
Women’s Functional Adult Literacy and Access to Community Participation in APAC District, Northern Uganda
(International Journal of Education, Training and Learning, 2022) Akello, Judith Abal; Musiimenta, Peace
This article explores how Functional Adult Literacy (FAL) plays or fails to play a role in women’s community participation in Apac district, Northern Uganda. The article was underpinned by Freire’s literacy and Kabeer’s agency theories, which argue that the element of conscientisation enables the marginalised non-literates realise the reality of the world and recognise how it impedes their development. The research on which this article is based employed qualitative case study design to the life changes of 45 participants resulting from their acquired FAL knowledge and skills to participate in community activities and projects. The major findings revealed that FAL training contributes to women having a voice in community meetings and decision-making process and elected or appointed in different leadership positions. The article concludes that given its critical importance, FAL needs to be strongly and consistently supported by the Ministry of Gender, Labour and Social Development (MoGLSD) which coordinates the programme in Uganda as well as other local and international stakeholders. Given that FAL creates consciousness and transforms women’s lives to participate within their communities, Civil Society Organisations (CSOs) and development partners should ensure a well-built training programme targeting women for community development purposes.
Internal Control System and Revenue Collection in Local Governments. A Case Study of Lira District Local Government
(Research Journal of Finance and Accounting, 2021) Okidi, Mike; Akello, Judith Abal; Opio, Bonny Charles
The study assessed the effects of internal control system on revenue collection in Lira District local government. The main objective was to assess the effects of internal control system with emphasis on control environment, control activities and monitoring of controls on revenue collection. Specific objectives were to: examine the influence of control environment on revenue collection; assess the effects of control activities on revenue collection; and determine the effects of monitoring on revenue collection. The research adopted cross-sectional research design with descriptive and quantitative approaches, and employed both primary and secondary method of data collection with 93 respondents selected from the population of district staff and executives. To determine the reliability of research instruments a pilot study was conducted before the actual data collection and further split half method was carried out to calculate Cronbach alpha. A value of above 0.899 was obtained and confirmed the reliability of the research instruments. The data was analyzed using both inferential (multiple regression and correlation) and descriptive statistics (frequencies, percentages, mean and standard deviation) and was presented by use of tables and charts. The study findings indicated that that control environment and monitoring had no significant effect on revenue collection whereas control activities had significant effect on revenue collection (coefficient =0.542, p=0.005). The study recommends that, Lira district local government should ensure compliance with laws, regulations and operational controls in their internal control systems. Finally, there is need to avail competent internal and external professionals who have responsibilities of making an effective and efficient control environment as well as ensure effective control activities in their institution.
Functional Adult Literacy: The Influence on Women’s Improved Health Promotion Behaviours in Apac District, Northern-Uganda
(Research on Humanities and Social Sciences, 2021) Akello, Judith Abal; Musiimenta, Peace
This article is about women’s experiences of Functional Adult Literacy (FAL) as a means to their improved Health Promotion Behaviours in Apac District, Northern Uganda. The qualitative study of 29 participants aimed at examining women’s improved well-being resulting from using their acquired FAL knowledge and skills to participate in health promotion behaviours. The study was informed by Kabeer’s agency theory and Freire’s literacy perspective which argue on the element of conscientisation or awareness by making marginalised nonliterate’s agents of promoting health behaviours. The findings revealed that from the practical skills, the women experienced more confidence, increased awareness and understanding on health-related issues and improved well-being. Therefore, the study recommends that the Ministry of Gender, Labour and Social Development (MoGLSD), International Donors, Non-Governmental Organisations (NGOs) and Civil Society should ensure prioritisation, support and implementation of FAL training.
A Technical Note on New Applications of Lorenz Curves in Business Based on Pareto Principles
(International Journal of Applied Economics, Finance and Accounting, 2021) Ogwang, John; Obote, Dennis; Abwot, Ursula
In this paper, the authors proposed new applications of Lorenz curves. Specifically, the authors demonstrated how Lorenz curve can be applied to display heterogeneities in values of some economic commodities. The economic commodities studied here includes: (1) classes of items of inventory, something which is a very important issue of management accounting. This problem is based on the pareto principle also known as ABC technique of inventory control. The corresponding Lorenz curve for inventory values of different classes of items would guide management on which class of inventory to be accorded more control mechanisms. (2) Customers, who from management accounting and finance perspectives, are viewed as assets of the firm. However, just like any other asset, customers have different values to the firm and therefore, some classes of customers are more important to the firm than others, this is based on a well-known principle of 80/20 percent rule in marketing and it is similar to the pareto principles. This situation was illustrated using Lorenz to help management identify the class of customers who are very important to the firm and design appropriate measures of retaining these customers. The paper provided illustrative numerical examples to guide readers. To the best of our knowledge, this is the first paper to apply Lorenz curves to examine these kinds of distribution problems.
Financial inclusion: Is it a precursor to agricultural commercialization amongst smallholder farmers in Uganda? A comparative analysis between Lango and Buganda sub-regions
(Journal of Economics and International Finance, 2020) Eton, Marus; Mwosi, Fabian; Ejang, Mary; Poro, Sammy Godfrey
This study examines the contributions of financial inclusion in supporting agricultural commercialization amongst smallholder farmers in Uganda in Lango and Buganda sub-regions. The researcher adopted a comparative study and cross-sectional survey design where descriptive, bivariate and multivariate data analysis was used. Chi square procedure was run to test the hypothesis that financial inclusion does not affect agricultural commercialization amongst smallholder farmers in Lango and Buganda sub-regions. Regression analysis was specifically used to predict the level of change in agricultural commercialization due to changes in financial inclusion. The study identified financial inclusion as one variable that can predict the success of agricultural commercialization, though it varies from one region to another. In Lango, efforts by government to increase financial access is a positive factor to agricultural commercialization while in Buganda, it is a negative factor. In Lango, land is communal and not individually owned. Therefore, smallholder farmers need to access finances to purchase land for commercial farming. In Buganda, however, land is freehold, which makes smallholder farmers to own chunks of land from their parents. The study has established some common factors that limit agricultural commercialization in both Lango and Buganda, that is, expensive equipment and fluctuating prices while poor infrastructure is no longer a big worry. This paper recommends that, financial service providers should revise their lending terms downwards to reach smallholder farmers, some of whom lack collateral security to pledge for credit. While the government takes credit for improving infrastructure, government, through her policy organs like ministry of agriculture, should provide buffer prices against price fluctuations.

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